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Keywords: Labour upgrading
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Journal Articles
Incentive of tax policy and labour upgrade: evidence from the value-added tax refund reform in China
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–27.
Published: 21 October 2025
...Zhuo Li; Shanzhong Du; Zhongsheng Zhou Purpose Using China’s 2018 value-added tax (VAT) refund reform as a quasi-natural experiment, we delve into the mechanisms underlying the relationship between incentive of tax policy and corporate labour upgrading. We propose a comprehensive framework...
